Page 1 of 14

IRC Handout December 3, 2020

FY 2021 Transaction Code (TC) Changes:

Additions:

A191 To record authority made available from offsetting collections derived from previously accrued daily inflation 

Treasury Inflation Protected Securities to revolving funds previously precluded from obligation.

Budgetary Entry 

Debit 439402 Daily Inflation/Deflation Compensation Adjustment (previously unavailable)

 Credit 445000 Unapportioned Authority 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry

None

Justification: To record authority made available from offsetting collections derived from previously accrued daily 

inflation Treasury Inflation Protected Securities to revolving funds previously precluded from obligation.

A193 To record authority made available from offsetting collections derived from previously accrued daily deflation 

Treasury Inflation Protected Securities to revolving funds previously precluded from obligation. 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439402 Daily Inflation/Deflation Compensation Adjustment (previously unavailable)

Proprietary Entry 

None

Justification: To record authority made available from offsetting collections derived from previously accrued daily 

deflation Treasury Inflation Protected Securities to revolving funds previously precluded from obligation.
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IRC Handout December 3, 2020

A220 To record the financing sources transferred into a general or revolving fund expenditure account from a 

general fund receipt account

Comment: Also post USSGL TC A122 if authority was previously anticipated and apportioned or USSGL 

TC A123 if authority was previously anticipated in programs exempt from apportionment.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial Collection Transfer 

to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426400 Actual Collections of Rent

Debit 426500 Actual Collections From Sale of Foreclosed Property

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 599700 Financing Sources Transferred In From Custodial Statement Collections

D137 To record withdrawals of prior-year definite contract authority in Department of Transportation accounts.

Budgetary Entry 

Debit 445000 Unapportioned Authority 

 Credit 413415 Adjustment for Definite Contract Authority – Prior-Year

Proprietary Entry 

None

Justification: To record withdrawals of prior-year definite contract authority – DOT use only.
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IRC Handout December 3, 2020

Modifications:

A122 To record the realization of previously anticipated and apportioned authority for programs subject to 

apportionment. 

Comment: USSGL transactions that reference this transaction: A186, A212, A220, A706, A708, B126,

 C106, C109, C114, C116, C124, C130, C132, C136, C148, C152, C154, C182, C412, C416, 

 C602, C606, C612, C614, C616, C618, C626, C640, C650, D108, D110, and D134. USSGL 

 transactions that reference a reversal of this transaction: A712, C604, C608, and C620. 

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide 

Budgetary Entry 

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment 

 Credit 451000 Apportionments 

 Credit 461000 Allotments - Realized Resources 

Proprietary Entry 

None 

A123 To record the realization of previously anticipated authority for programs exempt from apportionment. 

Comment: USSGL transactions that reference this transaction: A186, A212, A220, A706, B126, C106, 

 C109, C116, C124, C130, C132, C136, C148, C152, C154, C182, C412, C416, C602, C606, 

 C612, C614, C616, C618, C626, C640, D108, D110, and D134. USSGL transactions that 

 reference a reversal for this transaction: A712, C604, C608, and C620. 

 Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide 

Budgetary Entry 

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry 

None

A147 To record in a miscellaneous receipt Treasury Appropriations Fund Symbol (TAFS), an amount (derived by 

non-expenditure transfer) that was permanently reduced in an associated General Fund TAFS. 

Comment: Also post USSGL TC A144 in the related General Fund TAFS. To record the year end sweep of a 

General Fund Receipt Account, see USSGL TC C142 or C147.

Budgetary Entry 

None 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers

Justification: Revise to show additional posting needed for the sweeping of a General Fund Receipt Account. 
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IRC Handout December 3, 2020

A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed 

by public law) relating to nonexchange and exchange transactions.

Comment: Also post USSGL TC B234. Use USSGL account 576000 for nonexchange expenditure 

 transfers.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

Debit 610000 Operation Expenses and Program Costs

Credit 101000 Fund Balance with Treasury

Justification: Revised because an agency should not post from 445000 to 490200. 

B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this 

transaction may result from prepayments and early repayments of loans. 

Comment: Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL TC-B131 for 

Federal Financing Bank principal repayments resulting in a gain or loss. 

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury With Capitalized 

Interest 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment 

 Credit 490200 Delivered Orders - Obligations, Paid 

Proprietary Entry 

Debit 721200 Losses on Disposition of Borrowings

 Credit 101000 Fund Balance With Treasury

Justification: Revised because an agency should not post from 445000 to 490200.

B416 To record the collecting agency's estimated accrued tax refunds payable and related interest funded by a direct 

appropriation. 

Comment: This activity is not related to USSGL TC-B118. Also post USSGL TC-B134. 

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other 

Financing Sources" 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 
Page 5 of 14

IRC Handout December 3, 2020

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment 

 Credit 490100 Delivered Orders - Obligations, Unpaid 

Proprietary Entry 

Debit 589000 Tax Revenue Refunds - Not Otherwise Classified 

Debit 589100 Tax Revenue Refunds - Individual 

Debit 589200 Tax Revenue Refunds - Corporate 

Debit 589300 Tax Revenue Refunds - Unemployment 

Debit 589400 Tax Revenue Refunds - Excise 

Debit 589500 Tax Revenue Refunds - Estate and Gift 

Debit 589600 Tax Revenue Refunds - Customs 

Debit 633000 Other Interest Expenses 

 Credit 211000 Accounts Payable 

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified 

 Credit 219000 Other Liabilities With Related Budgetary Obligations

Justification: Revised because an agency should not post from 445000 to 490100.

C147 To record an offset for amounts collected for others and to establish a liability for non-entity assets that are not 

reported on the Statement of Custodial Activity or on the custodial footnote. 

Comment: To record contra-custodial revenue reported on the Statement of Custodial Activity or on the custodial 

footnote and to establish custodial liability, see transaction USSGL TC-C142. See USSGL TC-F124 for the 

preclosing adjusting entry recorded at year-end. To record in a miscellaneous receipt TAFS, an amount that was 

permanently reduced in an associated General Fund TAFS, see USSGL TC A147.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide 

Budgetary Entry 

None 

Proprietary Entry 

Debit 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position 

Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity

Justification: Revise to show the connection to TC A147.

C453 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to revolving 

funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure 

TAFS. 

Comment: Also post USSGL TC A191 and B143. If budgetary resources were previously anticipated, credit 

USSGL account 407000. 

Budgetary Entry 

Debit 427300 Interest Collected From Treasury 

 Credit 407000 Anticipated Collections From Federal Sources 

 Credit 439401 Daily Inflation/Deflation Compensation Adjustment (unavailable)

 Credit 445000 Unapportioned Authority 

 Credit 461000 Allotments - Realized Resources 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury

Credit 134200 Interest Receivable – Investments
Page 6 of 14

IRC Handout December 3, 2020

Justification: To add new USSGL account 439401 to TC C453.

C457 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to revolving 

funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure 

TAFS. 

Comment: Also post reversal of USSGL TC A193 and B143. If budgetary resources were previously anticipated, 

debit USSGL account 407000. 

Budgetary Entry 

Debit 407000 Anticipated Collections From Federal Sources

Debit 439401 Daily Inflation/Deflation Compensation Adjustment (unavailable)

Debit 445000 Unapportioned Authority 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury 

Proprietary Entry 

Debit 134200 Interest Receivable - Investments 

 Credit 101000 Fund Balance With Treasury

Justification: To add new USSGL account 439401 to TC C457. 
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IRC Handout December 3, 2020

D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the 

adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not 

expired. 

Comment: Prior-year adjustments are used only in year 2 and later. If funded by a direct appropriation, also post USSGL 

TC-B134. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and 

D312. When anticipated accounts are not used, debit USSGL account 445000; if If funds are exempt from apportionment, 

debit USSGL account 462000. 

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; Prior-Period Adjustments 

Budgetary Entry 

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid 

Proprietary Entry 

Debit 151100 Operating Materials and Supplies Held for Use 

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use 

Debit 151600 Operating Materials and Supplies in Development 

Debit 152100 Inventory Purchased for Resale 

Debit 152200 Inventory Held in Reserve for Future Sale 

Debit 152500 Inventory - Raw Materials 

Debit 152600 Inventory - Work-in-Process 

Debit 152700 Inventory - Finished Goods 

Debit 156100 Commodities Held Under Price Support and Stabilization Support Programs 

Debit 157100 Stockpile Materials Held in Reserve 

Debit 157200 Stockpile Materials Held for Sale 

Debit 159100 Other Related Property 

Debit 171100 Land and Land Rights 

Debit 171200 Improvements to Land 

Debit 172000 Construction-in-Progress 

Debit 173000 Buildings, Improvements, and Renovations 

Debit 174000 Other Structures and Facilities 

Debit 175000 Equipment 

Debit 182000 Leasehold Improvements 

Debit 183000 Internal-Use Software 

Debit 183200 Internal-Use Software in Development 

Debit 184000 Other Natural Resources 

Debit 189000 Other General Property, Plant, and Equipment 

Debit 199000 Other Assets 

Debit 610000 Operating Expenses/Program Costs 

Debit 640000 Benefit Expense 

Debit 650000 Cost of Goods Sold 

Debit 690000 Non-Production Costs 

 Credit 211000 Accounts Payable 

 Credit 213000 Contract Holdbacks 

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified 

 Credit 214100 Accrued Interest Payable - Loans 

 Credit 214200 Accrued Interest Payable - Debt 

 Credit 216000 Entitlement Benefits Due and Payable 

 Credit 219000 Other Liabilities With Related Budgetary Obligations

Justification: An upward adjustment should not be posted with USSGL account 445000 because the funds have already 

been apportioned. 
Page 8 of 14

IRC Handout December 3, 2020

D114 To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is not recorded 

as a prior-period adjustment (USSGL account 740000 or 740100). 

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or invoices have not been 

received. See USSGL TC-B402 when needed to establish a payable and to reflect it as delivered. For a prior-period 

adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 465000 Allotments - Expired Authority 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid 

Proprietary Entry 

None

Justification: An upward adjustment should not be posted with USSGL account 445000 because the funds have 

already been apportioned. 

D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders. 

Comment: Prior-year adjustments are used only in year 2 and later. The invoice has been paid, but goods and 

services have not been received. Record USSGL account 465000 if the authority has expired. 

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations 

Budgetary Entry 

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 465000 Allotments - Expired Authority 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced 

Proprietary Entry 

Debit 141000 Advances and Prepayments 

 Credit 101000 Fund Balance With Treasury

Justification: An upward adjustment should not be posted with USSGL account 445000 because the funds have 

already been apportioned.
Page 9 of 14

IRC Handout December 3, 2020

D126 To record an upward adjustment to prior-year paid delivered orders. 

Comment: Prior-year adjustments are used only in year 2 and later. A corrected invoice was received and paid for 

goods and services previously received and paid. Also post USSGL TC-B234. Record USSGL account 465000 if 

the authority has expired. 

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 465000 Allotments - Expired Authority 

Debit 470000 Commitments - Programs Subject to Apportionment 

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid 

Proprietary Entry 

Debit 151100 Operating Materials and Supplies Held for Use 

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use 

Debit 151600 Operating Materials and Supplies in Development 

Debit 152100 Inventory Purchased for Resale 

Debit 152200 Inventory Held in Reserve for Future Sale 

Debit 152500 Inventory - Raw Materials 

Debit 152600 Inventory - Work-in-Process 

Debit 152700 Inventory - Finished Goods 

Debit 156100 Commodities Held Under Price Support and Stabilization Support Programs 

Debit 157100 Stockpile Materials Held in Reserve 

Debit 157200 Stockpile Materials Held for Sale 

Debit 159100 Other Related Property 

Debit 171100 Land and Land Rights 

Debit 171200 Improvements to Land 

Debit 172000 Construction-in-Progress 

Debit 173000 Buildings, Improvements, and Renovations 

Debit 174000 Other Structures and Facilities 

Debit 175000 Equipment 

Debit 182000 Leasehold Improvements 

Debit 183000 Internal-Use Software 

Debit 183200 Internal-Use Software in Development 

Debit 184000 Other Natural Resources 

Debit 189000 Other General Property, Plant, and Equipment 

Debit 199000 Other Assets 

Debit 610000 Operating Expenses/Program Costs 

Debit 640000 Benefit Expense 

 Credit 101000 Fund Balance With Treasury

Justification: An upward adjustment should not be posted with USSGL account 445000 because the funds have 

already been apportioned.
Page 10 of 14

IRC Handout December 3, 2020

D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. Government that 

is withdrawn due to recoveries of prior-year obligations. Also use to return any unused resources provided to cover 

upward adjustments.

Comment: Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. Refer to Office of 

Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, acrossthe-board reductions, and sequestrations. Special and trust funds receiving appropriations from the General Fund of 

the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 

series. 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 462000 Unobligated Funds Exempt From Apportionment 

Debit 465000 Allotments - Expired Authority 

 Credit 435400 Appropriation Withdrawn 

Proprietary Entry 

Debit 310600 Unexpended Appropriations - Adjustments 

 Credit 101000 Fund Balance With Treasury 

Credit 299100 Other Liabilities - Reductions

D624 To record total resources, including unobligated balances of definite contract authority in non-revolving trust 

funds, contract authority, mandatory appropriations, and offsetting collections, temporarily unavailable pursuant to 

obligation limitations on all budgetary resources pursuant to laws specific to the Department of Transportation. of 

contract authority.

Budgetary Entry 

Debit 445000 Unapportioned Authority 

 Credit 439501 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Prior-Year Authority

 Credit 439504 Authority Unavailable for Obligation Pursuant to Limitation on Obligations

Proprietary Entry 

None

Justification: To reflect the proposed deletion of USSGL account 439501 and replace with current USSGL account 

439504.

F304 To record the closing of fiscal-year contract authority. 

Budgetary Entry 

Debit 413200 Substitution of Contract Authority 

Debit 413300 Decreases to Indefinite Contract Authority 

Debit 413400 Indefinite Contract Authority Withdrawn

Debit 413415 Adjustment for Definite Contract Authority – Prior-Year

Debit 413500 Contract Authority Liquidated 

Debit 413900 Contract Authority Carried Forward 

Debit 439200 Permanent Reduction - New Budget Authority 

Debit 439300 Permanent Reduction - Prior-Year Balances 

 Credit 413100 Current-Year Contract Authority Realized 

 Credit 413120 Current-Year Definite Contract Authority.

 Credit 413900 Contract Authority Carried Forward 

Proprietary Entry 

None

Justification: To reflect the addition of USSGL account 413415.
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IRC Handout December 3, 2020

F336 To record the closing of revenue, expense, and other financing source accounts to cumulative results of 

operations. 

Budgetary Entry 

None 

Proprietary Entry 

Debit 331000 Cumulative Results of Operations 

Debit 510000 Revenue From Goods Sold 

Debit 520000 Revenue From Services Provided 

Debit 531000 Interest Revenue - Other 

Debit 531100 Interest Revenue - Investments 

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

Debit 531300 Interest Revenue - Subsidy Amortization 

Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act 

Debit 532000 Penalties and Fines Revenue 

Debit 532500 Administrative Fees Revenue 

Debit 540000 Funded Benefit Program Revenue 

Debit 540500 Unfunded FECA Benefit Revenue 

Debit 550000 Insurance and Guarantee Premium Revenue 

Debit 560000 Donated Revenue - Financial Resources 

Debit 561000 Donated Revenue - Non-Financial Resources 

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents 

Debit 565000 Forfeiture Revenue - Forfeitures of Property 

Debit 570000 Expended Appropriations - Used - Accrued 

Debit 570010 Expended Appropriations - Disbursed 

Debit 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding 

the Prior-Year 

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors 

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles 

Debit 572000 Financing Sources Transferred In Without Reimbursement 

Debit 574000 Appropriated Dedicated Collections Transferred In 

Debit 575000 Expenditure Financing Sources - Transfers-In 

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other 

Debit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers 

Debit 577500 Non-Budgetary Financing Sources Transferred In 

Debit 578000 Imputed Financing Sources 

Debit 579000 Other Financing Sources 

Debit 579100 Adjustment to Financing Sources - Credit Reform 

Debit 579500 Seigniorage 

Debit 580000 Tax Revenue Collected - Not Otherwise Classified 

Debit 580100 Tax Revenue Collected - Individual 

Debit 580200 Tax Revenue Collected - Corporate 

Debit 580300 Tax Revenue Collected - Unemployment 

Debit 580400 Tax Revenue Collected - Excise 

Debit 580500 Tax Revenue Collected - Estate and Gift 

Debit 580600 Tax Revenue Collected - Customs 

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified 

Debit 582100 Tax Revenue Accrual Adjustment - Individual 

Debit 582200 Tax Revenue Accrual Adjustment - Corporate 

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment 

Debit 582400 Tax Revenue Accrual Adjustment - Excise

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift 

Debit 582600 Tax Revenue Accrual Adjustment - Customs 

Debit 590000 Other Revenue 

Debit 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) 

Debit 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise 
Page 12 of 14

IRC Handout December 3, 2020

Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust 

Debit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position 

Debit 599700 Financing Sources Transferred In From Custodial Statement Collections 

Debit 619000 Contra Bad Debt Expense - Incurred for Others 

Debit 619900 Adjustment to Subsidy Expense 

Debit 660000 Applied Overhead 

Debit 661000 Cost Capitalization Offset 

Debit 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental Administrative Fees 

Debit 680000 Future Funded Expenses 

 Credit 331000 Cumulative Results of Operations 

 Credit 510900 Contra Revenue for Goods Sold 

 Credit 520900 Contra Revenue for Services Provided 

 Credit 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit 

 Reform Act 

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable 

 Credit 531800 Contra Revenue for Interest Revenue - Investments 

 Credit 531900 Contra Revenue for Interest Revenue - Other 

 Credit 532400 Contra Revenue for Penalties and Fines 

 Credit 532900 Contra Revenue for Administrative Fees 

 Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue 

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue 

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue 

 Credit 560900 Contra Revenue for Donations - Financial Resources 

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources 

 Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents 

 Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property 

 Credit 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years 

 Preceding the Prior-Year

 Credit 573000 Financing Sources Transferred Out Without Reimbursement 

 Credit 574500 Appropriated Dedicated Collections Transferred Out 

 Credit 576000 Expenditure Financing Sources - Transfers-Out 

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other 

 Credit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers 

 Credit 577600 Non-Budgetary Financing Sources Transferred Out 

 Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability 

 Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified 

 Credit 583100 Contra Revenue for Taxes - Individual 

 Credit 583200 Contra Revenue for Taxes - Corporate 

 Credit 583300 Contra Revenue for Taxes - Unemployment 

 Credit 583400 Contra Revenue for Taxes - Excise 

 Credit 583500 Contra Revenue for Taxes - Estate and Gift 

 Credit 583600 Contra Revenue for Taxes - Customs 

 Credit 589000 Tax Revenue Refunds - Not Otherwise Classified 

 Credit 589100 Tax Revenue Refunds - Individual 

 Credit 589200 Tax Revenue Refunds - Corporate 

 Credit 589300 Tax Revenue Refunds - Unemployment 

 Credit 589400 Tax Revenue Refunds - Excise

 Credit 589500 Tax Revenue Refunds - Estate and Gift 

 Credit 589600 Tax Revenue Refunds - Customs 

 Credit 590900 Contra Revenue for Other Revenue 

 Credit 591900 Revenue and Other Financing Sources - Cancellations 

 Credit 599000 Collections for Others - Statement of Custodial Activity 

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity 

 Credit 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position 

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position 
Page 13 of 14

IRC Handout December 3, 2020

 Credit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund 

 of the U.S. Government 

 Credit 610000 Operating Expenses/Program Costs 

 Credit 615000 Expensed Asset 

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing 

 Bank 

 Credit 632000 Interest Expenses on Securities 

 Credit 633000 Other Interest Expenses 

 Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees 

 Credit 640000 Benefit Expense 

 Credit 650000 Cost of Goods Sold 

 Credit 671000 Depreciation, Amortization, and Depletion 

 Credit 672000 Bad Debt Expense 

 Credit 673000 Imputed Costs 

 Credit 679000 Other Expenses Not Requiring Budgetary Resources 

 Credit 680000 Future Funded Expenses 

 Credit 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget

Authority (Unobligated) 

 Credit 690000 Non-Production Costs

Justification: Adding USSGL account 570500 to TC F336.

F342 To record closing of fiscal-year activity to unexpended appropriations. 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310000 Unexpended Appropriations - Cumulative 

Debit 310100 Unexpended Appropriations - Appropriations Received 

Debit 310200 Unexpended Appropriations - Transfers-In 

Debit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years 

Preceding the Prior-Year

 Credit 310000 Unexpended Appropriations - Cumulative 

 Credit 310300 Unexpended Appropriations - Transfers-Out 

 Credit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors – Years

Preceding the Prior-Year 

 Credit 310600 Unexpended Appropriations - Adjustments 

 Credit 310700 Unexpended Appropriations - Used – Accrued 

 Credit 310710 Unexpended Appropriations – Used - Disbursed 

 Credit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors 

 Credit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles

Justification: Adding USSGL account 310500 to TC F342.
Page 14 of 14

IRC Handout December 3, 2020

F396 To close Obligation Limitation – Temporary – Prior-Year and Current-Year Budget Authority authority 

unavailable for obligation pursuant to public law - temporary - prior-year authority.

Budgetary Entry 

Debit 439501 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Prior-Year Authority 

Debit 439504 Obligation Limitation – Temporary – Prior-Year and Current-Year Budget Authority

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Current-Year Authority 

Proprietary Entry 

None

Justification: To reflect the deletion of USSGL account 439501 and replace with USSGL account 439504.